Services · Foundational

Budgeting, Forecasting and Budgetary Control Manual Module

FMP03

Defines budget preparation, budget approval, revisions, forecasting, budget-holder responsibilities, budget monitoring and variance-analysis procedures.

What changes

Stronger budget discipline, clearer budget ownership, earlier identification of overspend or under-delivery and improved management decision-making.

What you get

Approved Budgeting, Forecasting and Budgetary Control manual module FMP009
Budget preparation template and budget calendar FMP010
Budget revision and reallocation request form FMP011
Cash flow forecast template FMP012
Budget monitoring and variance analysis report template FMP013

What has to come first

NAHNeeds Assessment Report - National Head Quarters or NABNeeds Assessment Report - Branch/District Recommended

Grounds the budgeting and forecasting gaps in needs assessment findings
FMP01Finance Governance, Roles and Delegations Manual Module Recommended

The governance module sets the budget-holder authority and approval limits used in budgetary control
FMP02Accounting Policies, Chart of Accounts and Books of Account Manual Module Recommended

The chart of accounts and cost centre structure provides the coding the budget is built on

Who is involved

From the National Society's side. This is what the engagement asks of your people.

Your own staff work alongside the adviser throughout, so this is a commitment of their time as well as the Centre's. Ask in the request and you are given the day estimate per role before anything is signed.

Role	What they do
HNS Finance Director	Owns the module and is the primary counterpart
HNS budget holders and department or programme managers	Prepare and own their budgets and explain variances
HNS Secretary General	Approves the budget and the budgetary control rules
HNS finance and budgeting staff	Consolidate budgets, run forecasts and produce variance reports
HNS Board or Finance Committee	Approves the annual budget and major revisions, where constituted
HNS internal audit	Assurance over budgetary control compliance
GFDC delivery team	Drafts and advises

How it is measured

Indicator	Target	Evidence
Budgeting, forecasting and budgetary control module endorsed by HNS leadership	Within 10 weeks of kick-off	Endorsement minutes or signed module
Budget preparation follows a documented calendar and template	Annual budget prepared on the FMP010 calendar and template	Approved budget calendar and prepared budget
Cash flow forecasting performed on a regular cycle	Cash flow forecast updated at least quarterly	Completed cash flow forecasts (FMP012)
Budget monitoring and variance analysis produced for budget holders	Variance reports issued at least quarterly to budget holders	Budget monitoring and variance analysis reports (FMP013)

Tools

5 of 5 ready to download.

FMP009 Budgeting, Forecasting and Budgetary Control manual module Template DOCX
FMP010 Budget preparation template and budget calendar Template XLSX
FMP011 Budget revision and reallocation request form Template DOCX
FMP012 Cash flow forecast template Template DOCX
FMP013 Budget monitoring and variance analysis report template Template DOCX

Standards

COSO Internal Control - Integrated Framework
GFDC Operational Framework (intake, triage, service workflow)
Cost recovery and functional budgeting framework
HNS finance manual, accounting policies and close procedures
Donor agreements and reporting requirements
HNS budgeting policy and budget vs actual reporting procedures
HNS chart of accounts and cost centre structure
IFRC financial reporting and accountability framework for National Societies

Describe the problem, not the service

You do not need to know which of the 124 to ask for.

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